“营改增”对建筑施工企业的影响及其对策

Influence of "Replacing Business Tax with Value-added Tax" on Construction Enterprises and Its Countermeasures

本文通过介绍"营改增"税制改革的背景,从行业发展的宏观层面和微观层面分析"营改增"政策对建筑施工企业的影响,并在此基础上提出了建筑施工企业相应的应对措施。

Through introducing the background of the tax reform of ＂replacing business tax with value-added tax＂, this paper analyzes the effect of＂replacing business tax with value-added tax＂on construction enterprises from macro level and micro level. And on this basis, the corresponding measures for construction enterprises are put forward.